CBDT authorises National e-Assessment Centre to issue notices u/s 143(2) for returns furnished u/s 139 or in response to a notice u/s 142(1)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 79/2020
New Delhi, the 25th September, 2020
S.O.3304(E).—In exercise of powers conferred under sub-section (2) of section 143 of Income-tax Act, 1961 (43 of 1961) (the Act) read with Rule 12E of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the Assistant Commissioner/Deputy Commissioner of Income-tax (National e-Assessment Centre) having his headquarters at Delhi, to act as the Prescribed Income-tax Authority for the purpose of sub-section (2) of section 143 of the Act, in respect of returns furnished under section 139 or in response to a notice issued under sub-section (1) of section 142 of the said Act, for the purpose of issuance of notice under sub section (2) of section 143 of the said Act.
2. This notification shall come into force from 13thAugust 2020.
GULZAR AHMAD WANI, Under Secy.
It is certified that no person is being adversely by giving retrospective effect to this notification
Download Notification Click Here >>
- GSTR-4 late fee payable for FY 2021-22 waived for the period from 01.05.2022 till 30.06.2022
- No revision u/s 263 simply because AO in order did not make elaborate discussion – ITAT
- Investigation on deposit of tax during the course of GST search, inspection or investigation
- CIT to make enquiries himself to allege assessment order as erroneous and prejudicial
- ITAT admits additional evidences as assessee died and legal heirs could not collect it in time